Hyperlawhypertext legal database Income Tax Act

← Historical versions

Versions of s. 120.4(1), definition “arm s length capital”

I-3.3 — Income Tax Act · 1 version · View current text

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

  1. 2018-06-21 to present available View Source

    arm’s length capital, of a specified individual, means property of the individual if the property, or property for which it is a substitute, was not